Specified persons for the purpose of Advance Ruling u/s 96A of the Chapter V of the Finance Act, 1994

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..... Explanation. - For the purposes of this notification,- (a) firm shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932) , and includes- (i) the limited liability partnership as defined in clause (n) of sub-section (1) of the section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009) ; or (ii) limited liability partnership whi .....

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